January 26, 2026
I have long argued that courage is vital to effective internal auditing. Integrity and objectivity matter, but courage determines whether internal auditors ultimately serve their stakeholders. […]
December 5, 2024
In a recent blog, I delved into The Art of Deceiving an Audit Committee. I highlighted that management doesn’t necessarily need to lie to mislead an […]
February 19, 2024
I try to stay attuned to the expectations of audit committee members when it comes to their internal audit functions. Dating back to my days at […]
March 2, 2023
Relationships between audit committees and chief audit executives (CAEs) have become increasingly more complex as the risks facing organizations have become more diverse and dynamic. Indeed, […]
January 16, 2023
Over the years, I have spoken to countless board members about their roles and expectations for internal auditors. Most are complimentary of the internal auditors in […]
January 2, 2023
In a recent blog, I observed that in many companies management and boards do not welcome – or even permit critical scrutiny by internal auditors. Fortunately, […]